What special exemptions are available to me to reduce my tax burden?

• The L5A - Senior School Tax Exemption is a 100% exemption from taxes levied by the Gwinnett County Board of Education on your home and up to one acre of property. You must be 65 years old as of January 1 of the application year or 100% totally and permanently disabled and must occupy your residence within the Gwinnett County School District. There is an income limit, and you must provide documentation of your income for the prior year.
• The S3 - Regular School Tax Exemption is a partial exemption from school taxes. You must be 62 years old as of January 1 of the application year. There is an income limit, and you must provide documentation of your income for the prior year.
• The L3A - $20,000 Senior Exemption is an exemption of county taxes available to seniors. This exemption is most beneficial for residents of the city of Buford who are not in the Gwinnett County School District and who are not eligible for the L5A – Senior School Tax Exemption. You must be 65 years old as of January 1 of the application year. There is an income limit, and you must provide documentation of your income for the prior year.

What form do I use?

You can use the same homestead/value offset exemption application for all exemptions the county offers. Click here to apply online. 

What are the income limits?

• The L5A - Senior School Tax Exemption is for those whose Georgia taxable income does not exceed the $91,728 authorized by Social Security plus $25,000, which for 2024 is $116,728.
• The S3 - Regular School Tax Exemption and L3A - $20,000 Senior Exemption are for those whose Georgia taxable income does not exceed $10,000.

Income limits are for applicant and spouse combined. We recommend that you apply even if you think you may not qualify.      

What forms do you need to verify my income?

Copies of pages 1 and 2 from your prior year Federal 1040 and pages 1 through 3 of your prior year Georgia 500 are required. For a current year exemption, copies of the previous year's income tax returns are needed. If you file separately, both claimant and spouse’s income tax returns are needed. If you are not required to file an income tax return, provide a copy of your Social Security, pension, and bank statements.

What if I’m over the income limit?

We recommend that you apply even if you do not think you will qualify. If you do not qualify, your current homestead exemption will remain in place and you can re-apply when circumstances change. 

What if I’m not 62 or 65, but my spouse is, and the deed is in my name?

The age-eligible individual must be on the deed as an owner. If there are multiple owners, only one person needs to be age-eligible to qualify.

When is the application deadline?

April 1 for the current tax year. Applications received after April 1 will apply to the following tax year.

Will I need to re-apply every year?

Once an exemption is granted it automatically renews each year. However, if the eligible claimant’s name is removed from the deed, or they otherwise become ineligible, the exemption will be removed the following tax year. The person whose name remains on the deed should contact our office to inquire about their exemption status before April 1 of the following year.

You will need to re-apply if you are 62 or older as of January 1 and want to apply for one of the senior homestead exemptions or if you become medically-disabled or have a new veteran status.

For information about all of the homestead exemptions offered in Gwinnett County, visit our Homestead Exemption Information page.

Updated 12/11/2023